Tax Controversy Articles
Analysis and updates on tax controversy matters from Anthony Girand, Esq.
Visit the Tax Controversy Lawyer PageNavigating Trump Account Regulations: Compliance Strategies for Tax-Advantaged Savings
As the IRS rolls out proposed rules for Trump Accounts, businesses and families must act now to navigate new eligibility, contribution, and reporting requirements.
Read MoreIRS Creates Office of Conservation Easements: Navigating Audits Without Settlement Initiatives
The IRS's new Office of Conservation Easements and the end of uniform settlements demand sharper valuation defenses and individualized litigation strategy.
Read MoreNavigating OBBBA Compliance: Managing New R&D and Business Interest Deduction Rules
OBBBA reshapes R&D expensing and business interest deduction rules for 2026—here's how businesses should recalibrate tax strategy and compliance now.
Read MoreMaryland Digital Advertising Tax Struck Down: Implications for State Revenue Models
Maryland's pioneering digital advertising tax faces mounting constitutional challenges, offering a cautionary blueprint for states eyeing similar digital service levies.
Read MoreFifth Circuit Overturns Precedent on the Limited Partner Self-Employment Tax Exception
The Fifth Circuit's withdrawal of Sirius Solutions and new 'significant role' test upends self-employment tax planning for limited partners nationwide.
Read MoreOvertime Deduction: Tax IRS Reporting Requirements and Compliance Strategies
The 2026 overtime deduction offers real tax savings, but only if employers report qualified overtime correctly on Form W-2—get the compliance details right.
Read MoreNavigating New IRS Backup Withholding Rules for Third-Party Network Transactions
OBBBA's restored 1099-K threshold reshapes backup withholding exposure under Section 3406—here's what TPSOs and payors must do to stay compliant.
Read MoreThe HBM Holdings Decision: When Literal Regulatory Compliance Is Not Enough
In HBM Holdings Co. v. Commissioner, the Tax Court disallowed $170 million in qualified dividend income, proving that technical compliance cannot substitute for genuine economic substance.
Read MoreNavigating the IRS Large Partnership Compliance Program: Strategies for Tiered Structures
The IRS's AI-powered Large Partnership Compliance program is reshaping audit risk for tiered investment vehicles—here's how sponsors should prepare.
Read MoreIRS Enforcement of Digital Asset Broker Reporting: Navigating the Form 1099-DA
As Form 1099-DA reshapes IRS digital asset oversight, decentralized platforms face unresolved valuation and broker-status challenges that demand immediate attention.
Read MoreNavigating Final CAMT Regulations: Impact on 2026 Adjusted Financial Statement Income
Treasury's final CAMT regulations reshape how multinationals calculate book-based minimum tax—creating new stakes for financial reporting and M&A deal structuring in 2026.
Read MorePillar Two Top-Up Taxes: Navigating Global Minimum Tax for U.S. Multinationals
As foreign UTPR enforcement begins in earnest in 2026, U.S. multinationals face a structural mismatch between GILTI/NCTI and Pillar Two—demanding urgent jurisdictional tax modeling.
Read MoreThe Section 45V Hydrogen Credit: Navigating the 2026 Final Regulations
Treasury's final Section 45V rules impose strict "three pillars" hydrogen credit requirements—reshaping how sponsors structure power procurement, financing, and long-term energy infrastructure investments.
Read MorePost-Sunset Tax Strategy: Navigating the 2026 Loss of the QBI Deduction
As Section 199A's QBI deduction sunsets in 2026, pass-through owners face a pivotal choice: convert to a C corporation or adapt. The math is closer than it appears.
Read MoreForm 5471 Filing Requirements and Penalties: What U.S. Owners of Foreign Corporations Must Know
Form 5471 is among the most penalty-laden information returns in the code. A single missed filing can trigger a $10,000 penalty per year, per corporation—before any tax is even at issue.
Read MoreR&D Tax Credits for Startups and the Payroll-Tax Offset: Turning Losses Into Cash
For a pre-profit startup, a tax credit that only reduces income tax is worthless. The payroll-tax offset changes that—converting research activity into real cash while the company is still burning it.
Read MoreIRS Audit Triggers in 2025: What High-Income Taxpayers Need to Know
The IRS has significantly increased audit rates for high-income taxpayers and pass-through entities. Understanding what draws scrutiny — and how to respond — is essential for any serious taxpayer.
Read MoreIRS Passport Revocation for Seriously Delinquent Tax Debt: How to Protect Your Travel Rights
A large tax debt can now cost you your passport. Under Section 7345, the IRS certifies 'seriously delinquent' debt to the State Department—but there are defined ways to reverse it.
Read MoreFBAR Penalties in 2026: New Enforcement Protocols You Need to Know
The IRS has updated its enforcement approach to FBAR violations in 2026. Here's what U.S. taxpayers with foreign accounts need to know.
Read MoreIRS Letter 6612 and ERC Audits: How to Respond to an Employee Retention Credit Examination
Letter 6612 signals that your Employee Retention Credit is under formal examination. How you assemble and present your eligibility evidence in the first response often decides the outcome.
Read MoreNon-Willful FBAR Penalties After Bittner: What the Per-Report Rule Means for You
Bittner resolved whether non-willful FBAR penalties apply per account or per report—and the difference can be the difference between a manageable penalty and a ruinous one.
Read MoreThe IRS Disallowed Your ERC Claim: Understanding Your Options and Deadlines
A disallowance letter is not the end of the road—but it starts a clock. What you do in the weeks after receiving it determines whether you preserve the right to challenge the IRS or lose it.
Read MoreCan Scam and Crypto-Fraud Losses Be Deducted? The Theft-Loss Analysis After TCJA
The tax treatment of scam and crypto-fraud losses hinges on a distinction most victims never anticipated: whether the loss arose from a transaction entered into for profit.
Read MoreThe IRS Dirty Dozen for 2026: AI-Powered Scams, Social Media Tax Advice, and Abusive Filing Schemes
The IRS 2026 Dirty Dozen list highlights AI-powered impersonation scams, misleading social media tax advice, and abusive filing schemes. Here is what every taxpayer needs to know.
Read MoreR&D Tax Credits for Software, SaaS, and AI Companies: Capturing the Section 41 Credit
Software and AI development is often textbook qualified research—yet many companies either overclaim without documentation or leave the credit on the table entirely. Here is how to do it right.
Read MoreThe ERC Two-Year Trap: Assessment Periods, Refund Timing, and Why Delay Is Dangerous
The ERC created a set of overlapping clocks—some protecting the taxpayer, some empowering the IRS. Misjudging how they run is how businesses lose valid claims or get blindsided by a clawback.
Read MoreOBBBA and the 2026 Estate Tax Exemption: Planning Opportunities Before It's Too Late
The One Big Beautiful Bill Act reshaped the federal estate tax exemption. Here's how high-net-worth families should be planning in 2026.
Read MoreHow to Contact the IRS in 2026: A Practical Guide for Taxpayers and Advisors
Reaching the IRS in 2026 is more structured—and more frustrating—than ever. Here is how to route your issue to the right channel, document every contact, and know when a phone call is the wrong tool entirely.
Read MoreFederal Tax Controversy in 2026: IRS Enforcement Trends, Post-Loper Bright Litigation, and the ERC Reckoning
Despite significant IRS leadership turnover and staffing reductions, audit activity against high-net-worth individuals and complex businesses remains aggressive in 2026. Here is what taxpayers need to know about the shifting enforcement landscape, evolving litigation strategy, and new dispute resolution tools.
Read MoreIRS Tax Controversy Trends: What Taxpayers Should Watch in 2026
The IRS has signaled increased enforcement activity in 2026, with expanded audit programs targeting high-income individuals, complex partnerships, and cryptocurrency transactions. Here's what taxpayers need to know.
Read MoreTax Court Litigation Strategy: Lessons from Recent Federal Tax Controversy Cases
Recent Tax Court decisions offer valuable lessons for taxpayers considering litigation versus settlement in federal tax disputes.
Read MoreFBAR and Foreign Account Reporting in 2026: Steeper Penalties, Proposed Reforms, and the Case for Voluntary Disclosure
Penalties for unreported foreign bank accounts remain severe in 2026, even as the IRS proposes meaningful reforms to its criminal investigation and penalty framework. Here is what U.S. taxpayers with foreign accounts need to know about their reporting obligations and options for coming into compliance.
Read MoreThe OBBBA Estate Tax Window: Why 2026's $15 Million Exemption Demands Action Now
The One Big Beautiful Bill Act permanently raised the federal estate, gift, and generation-skipping transfer tax exemption to $15 million per individual starting in 2026. Here is what high-net-worth families need to know about this historic planning opportunity.
Read MoreIRS Audit Defense Guide: How to Respond to an IRS Audit
A practical guide to understanding IRS audit notices, the different types of audits, and the steps to build an effective audit defense strategy.
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